This rule identifies where the filer has not reported the ECD Rule 10b51 Flag Disclosures that should be reported with a value of false if they had no such disclosures to make. The rule identifies if this flag is not reported in 10-K and 20-F filings with a document period end date after 2023-12-31.
This rule identifies concepts in the IFRS taxonomy that are being transitioned and that should not be used in filings after 2023-01-01.
This rule identifies where filers have reported a US-GAAP element in an IFRS filing.
This rule identifies when the filer has not used all three financial statement abstract concepts in a filing.
This rule identifies filings where the filer has reported the operating lease expense and variable lease expense but not the operating lease cost. A second component of the rule checks that operating lease expense is not included in the calculation of LeaseCost.
This rule identifies filings where the filer has reported the operating lease expense and variable lease expense but not the operating lease cost. A second component of the rule checks that operating lease expense is not included in the calculation of LeaseCost.
This rule identifies when the filer has not used all three financial statement abstract concepts in a filing.
This rule checks for inconsistencies in segment reporting disclosure by identifying where filers have used inappropriate members or have excluded members on the consolidation items or segment axes. There are four components to this rule.
This rule checks for inconsistencies in segment reporting disclosure by identifying where filers have used inappropriate members or have excluded members on the consolidation items or segment axes. There are four components to this rule.
This rule identifies incorrect period durations used in the income statement of the 10-K. The rule identifies where a company has reported a 10K but the majority of the values reported on the Income Statement are for a period other than a year. Although uncommon, this rule is provided to allow filers to detect if this situation has occurred.
The national consortium for
the business reporting standard
